the impact of each of the off-balance-sheet items on each of the ratios found in Exhibit 2.
Calculate the combined effect of the three off-balance-sheet items in Exhibit 3 on each of the fol-
lowing three financial ratios shown in Exhibit 2.
(1) EBITDA/interest expense.
(2) Long-term debt/equity.
(3) Current assets/current liabilities
12 years ago
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